Agassi Sports Entertainment Corp.

One of the Investors was the Boreta Lifetime Trust, whose trustee is Ronald S. Boreta, the Company’s President, Chief Executive Officer and director. The Boreta Trust purchased 50,000 shares of restricted common stock for $5.00 per share or $250,000 in aggregate.

Jett Boreta, the son of our Chief Executive Officer and director, Ronald S. Boreta is employed by the Company as a data analyst and was paid $5,191 and $0 in compensation for the years ended December 31, 2025 and 2024, respectively. James (“Jake”) Askew and Austin Askew, both sons of director James Askew, are employed by the Company in business development positions and were paid $97,222 and $10,000 and $77,405 and $10,000 in compensation for the years ended December 31, 2025 and 2024, respectively.

Review, Approval and Ratification of Related Party Transactions

Given our small size and limited financial resources, we have not adopted formal policies and procedures for the review, approval or ratification of transactions, such as those described above, with our executive officers, directors and significant stockholders. However, all of the transactions described above were approved and ratified by our directors. In connection with the approval of the transactions described above, our directors took into account various factors, including his fiduciary duty to the Company; the relationships of the related parties described above to the Company; the material facts underlying each transaction; the anticipated benefits to the Company and related costs associated with such benefits; whether comparable products or services were available; and the terms the Company could receive from an unrelated third party.

We intend to establish formal policies and procedures in the future, once we have sufficient resources and have appointed additional directors. On a moving forward basis, our directors will continue to approve any related party transaction based on the criteria set forth above.

Director Independence

Our common stock is currently quoted on the OTCID maintained by OTC Markets. The OTCID does not require us to have independent members of our Board of Directors.

Audit Fees******

The aggregate fees billed by our independent auditors, RBSM LLP, for professional services rendered for the audit of our annual financial statements, and for the review of quarterly financial statements for the fiscal years ended December 31, 2025 and 2024, respectively, were:

(1) Represents services rendered for the audit of the Company’s annual financial statements and review of financial statements included in the Company’s Annual Report on Form 10-K and Quarterly Reports on Form 10-Q.

(2) We had no “audit-related fees” or “all other fees” for the years presented.

(3) Represents the aggregate fees billed for tax compliance and tax advice.

Audit fees incurred by the Company were pre-approved by the Board of Directors.

Audit Committee Pre-Approval Policy

Under provisions of the Sarbanes-Oxley Act of 2002, the Company’s principal accountant may not be engaged to provide non-audit services that are prohibited by law or regulation to be provided by it, and the Board of Directors (which serves as the Company’s audit committee) must pre-approve the engagement of the Company’s principal accountant to provide audit and permissible non-audit services. The Company’s Board has not established policies or procedures other than those required by applicable laws and regulations.